I disagree slightly with your narrative. A split pattern of  /(?m)\n(?=$)/ will split on any newline that is followed immediately by a newline (i.e., consequtive newlines) or on a newline at the end of the string (producing an empty string). This can be seen to be happening with modified text (and with a split LIMIT of -1 to preserve trailing null fields):

c:\@Work\Perl\monks>perl
use strict;
use warnings;
use feature 'say';

my $s = <<'EOF';
int t; //variable t
t->a=0;  //t->a does;; something

printf("\nEnter the Employee Name : ");
scanf("%s", ptr->name);
return 0;
EOF

for my $line (split/(?m)\n(?=$)/, $s, -1) {
    say '<' . $line . '>', "\n";
}

__END__
<int t; //variable t
t->a=0;  //t->a does;; something>

<
printf("\nEnter the Employee Name : ");
scanf("%s", ptr->name);
return 0;>

<>
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I agree that the simplest and best approach is to split on what the OPer wants to split on, i.e., newlines, and forget about the  /m modifier and everything else.